Document Duty Calculator | Guernsey

Document Duty is a tax payable by a Purchaser to the States of Guernsey

Under Guernsey law, document duty is payable on any property purchased in Guernsey, although there are some exemptions. It is charged on the value of the property and not its contents. This split in value is typically 2.5% for contents and 97.5% for the property. The amount is paid by the purchaser.

How Guernsey Document Duty is calculated

• 2.25% of the value of the transaction not exceeding £300,000; and
• 3.50% of any part of the value of the transaction exceeding £300,000 but not exceeding £500,000; and
• 4.00% of any part of the value of the transaction exceeding £500,000 but not exceeding £950,000; and
• 4.25% of any part of the value of the transaction exceeding £950,000 but not exceeding £1,250,000; and
• 4.50% of any part of the value of the transaction exceeding £1,250,000 but not exceeding £2,500,000; and.
• 5.50% of any part of the value of the transaction exceeding £2,500,000 but not exceeding £5,000,000; and
• 7.00% of any part of the value of the transaction exceeding £5,000,000

Alderney rates are slightly different. You can find the details at Alderney Court Office: Duty Fees.

Document Duty calculations on additional properties in Guernsey

Purchasers of residential properties that will not be their principal private residence will be charged at a higher rate. Further details can be found at Guernsey Legal Resources: Document Duty (Rates) (Amendment) Ordinance, 2022.

Are you buying or selling residential property in Guernsey?

At Babbé, our team of residential conveyancing advocates provide expert legal advice with decades of experience in Guernsey property law. Visit Residential Conveyancing to learn more about our services or Contact Us to arrange an appointment with an Advocate.